Methodological details applied by the Central Balance sheet to the FSI (financial soundness indicators) ratios

Chapter 15. Non-financial corporations

Tables 15.28 and 15.29, relating to the Indebtedness ratio (Debt/Equity, FSI.1) and the Return on Equity ratio (EBIT / Equity, FSI.2), are calculated by the Central Balance Sheet Data Office in accordance with the 2006 Financial Soundness Indicators Compilation Guide (FSI in its English acronym), of the International Monetary Fund. These ratios are calculated using the business information available in the CBI integrated database, with the formulation proposed by the IMF, which is not the same as that used in the preparation of the rest of the Central Balance Sheet Data Office ratios. Since December 2022, the IMF has published these indicators on its website in new window using data from the Spanish National Accounts and the Financial Accounts of the Spanish Economy , and with the methodology of the new 2019 guide. The Banco de España will stop publishing tables 15.28 and 15.29 at the time it disseminates the FSIs according to the new guide, which is in process.

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